Fixed assets carry federal tax basis beside book value; tests sweep stale temp dirs
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- core: TaxBasisRule (cost IRC 1012, carryover IRC 723, personal-use conversion Treas. Reg. 1.168(i)-4(b)), TaxBasis with the contributor's adjusted basis, Asset::tax_basis and ::built_in_gain (IRC 704(c)); the register gains tax rule, contributor basis, tax basis, built-in gain, total tax basis, missing count (rules.md B-25; sources vendored in docs/spec/sources/irs-partnership-basis.md) - store: asset.tax_basis_set journaled, replayed, projected (schema v10) - mcp: books.set_asset_tax_basis; register_asset takes tax_basis_rule and contributor_basis, checked before anything registers (found by the spec-blind suite); list_assets and the register export (json, csv) carry tax basis; instructions say to record it for every asset - import: the register's XLSX and PDF gain the federal tax basis table with citations - viewer: tax basis on the Assets page, the asset page (a Tax basis card), the report, the journal, and Needs attention for assets without one - just: check and the mutation recipes sweep this user's test book dirs older than an hour (killed runs had left 23 GB in RAM-backed /tmp) - docs: the parties, attachments, TIN vault, completeness engine, and updates designs (docs/parties-and-attachments.md) - tests: spec-blind tax basis suites in core, store, MCP; register PDF/XLSX and viewer tests Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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@@ -3011,7 +3011,10 @@ fn tax_summary_optional_sections() {
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/// A register as ledger_core::fixed_asset_register would return it: two
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/// assets held, one disposed (shown, in no total), and books that differ
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/// from the register on both counts.
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/// from the register on both counts. Tax basis: the laptop a member
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/// converted from personal use (worth less than their basis: tax basis is
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/// its value, a built-in loss), the desk with none recorded, the monitor
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/// a carryover with a built-in gain (disposed, in no total).
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fn asset_register_fixture() -> ledger_core::AssetRegister {
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use ledger_core::AssetRegisterRow;
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let row = |id, tag: Option<&str>, desc: &str, serial: Option<&str>, cost, acc, disposed| {
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@@ -3027,19 +3030,35 @@ fn asset_register_fixture() -> ledger_core::AssetRegister {
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accumulated: cents(acc),
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book_value: cents(cost - acc),
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disposed,
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tax_rule: None,
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contributor_basis: None,
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tax_basis: None,
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built_in_gain: None,
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}
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};
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let taxed = |mut r: AssetRegisterRow, rule, basis: Decimal, tax: Decimal| {
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r.tax_rule = Some(rule);
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r.contributor_basis = Some(basis);
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r.tax_basis = Some(tax);
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r.built_in_gain = Some(r.cost - basis);
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r
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};
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ledger_core::AssetRegister {
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as_of: d(2026, 10, 15),
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rows: vec![
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row(
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1,
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Some("WL-0001"),
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"Framework Laptop 13",
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Some("FRAN123"),
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250000,
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52778,
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None,
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taxed(
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row(
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1,
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Some("WL-0001"),
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"Framework Laptop 13",
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Some("FRAN123"),
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250000,
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52778,
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None,
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),
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ledger_core::TaxBasisRule::PersonalUseConversion,
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cents(280000),
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cents(250000),
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),
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row(2, None, "Desk", None, 120000, 25000, None),
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{
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@@ -3053,12 +3072,19 @@ fn asset_register_fixture() -> ledger_core::AssetRegister {
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Some((d(2026, 9, 30), cents(4500))),
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);
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r.book_value = Decimal::ZERO;
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r
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taxed(
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r,
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ledger_core::TaxBasisRule::Carryover,
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cents(30000),
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cents(30000),
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)
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},
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],
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total_cost: cents(370000),
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total_accumulated: cents(77778),
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total_book_value: cents(292222),
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total_tax_basis: cents(250000),
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missing_tax_basis: 1,
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ledger_cost: cents(400000),
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ledger_accumulated: cents(70000),
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}
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@@ -3090,7 +3116,7 @@ fn asset_register_xlsx_cells() {
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assert_eq!(text_cell(&c, (1, 0)), "Spec Test LLC");
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assert_eq!(text_cell(&c, (2, 0)), "Fixed Asset Register");
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assert_eq!(text_cell(&c, (3, 0)), "As of October 15, 2026");
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let heads: Vec<String> = (0..10).map(|i| text_cell(&c, (5, i))).collect();
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let heads: Vec<String> = (0..14).map(|i| text_cell(&c, (5, i))).collect();
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assert_eq!(
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heads,
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[
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@@ -3103,6 +3129,10 @@ fn asset_register_xlsx_cells() {
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"LIFE (MONTHS)",
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"ACCUMULATED DEPRECIATION",
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"BOOK VALUE",
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"TAX BASIS RULE",
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"CONTRIBUTOR'S BASIS",
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"TAX BASIS",
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"BUILT-IN GAIN (LOSS)",
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"STATUS"
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]
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);
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@@ -3115,31 +3145,78 @@ fn asset_register_xlsx_cells() {
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assert_eq!(number_cell(&c, (6, 6)), dec("36"));
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assert_eq!(number_cell(&c, (6, 7)), dec("527.78"));
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assert_eq!(number_cell(&c, (6, 8)), dec("1972.22"));
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assert_eq!(text_cell(&c, (6, 9)), "Active");
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// Tax basis (INVARIANT 7): rule in words with its citation, the
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// contributor's basis, tax basis, built-in loss as a negative.
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assert_eq!(
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text_cell(&c, (6, 9)),
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"Personal-use conversion (Treas. Reg. §1.168(i)-4(b))"
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);
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assert_eq!(number_cell(&c, (6, 10)), dec("2800.00"));
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assert_eq!(number_cell(&c, (6, 11)), dec("2500.00"));
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assert_eq!(number_cell(&c, (6, 12)), dec("-300.00"));
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assert_eq!(text_cell(&c, (6, 13)), "Active");
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// The desk: no tag, no serial, no tax basis recorded.
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assert_eq!(text_cell(&c, (7, 1)), "Desk");
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assert_eq!(number_cell(&c, (7, 4)), dec("1200.00"));
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assert_eq!(number_cell(&c, (7, 7)), dec("250.00"));
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assert_eq!(number_cell(&c, (7, 8)), dec("950.00"));
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assert_eq!(text_cell(&c, (7, 9)), "Not recorded");
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for col in 10..=12 {
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assert!(
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!c.contains_key(&(7, col)),
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"desk has no tax amount in {col}"
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);
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}
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assert_eq!(text_cell(&c, (7, 13)), "Active");
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assert_eq!(text_cell(&c, (8, 0)), "WL-0003");
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assert_eq!(text_cell(&c, (8, 9)), "Disposed 2026-09-30, proceeds 45.00");
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assert_eq!(text_cell(&c, (8, 9)), "Carryover (IRC §723)");
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assert_eq!(number_cell(&c, (8, 10)), dec("300.00"));
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assert_eq!(number_cell(&c, (8, 11)), dec("300.00"));
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assert_eq!(number_cell(&c, (8, 12)), dec("100.00"));
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assert_eq!(
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text_cell(&c, (8, 13)),
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"Disposed 2026-09-30, proceeds 45.00"
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);
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assert_eq!(number_cell(&c, (8, 8)), Decimal::ZERO);
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// Totals: the register's (held assets only), not a re-sum of the rows.
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assert_eq!(text_cell(&c, (9, 0)), "Total, assets held");
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assert_eq!(number_cell(&c, (9, 4)), dec("3700.00"));
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assert_eq!(number_cell(&c, (9, 7)), dec("777.78"));
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assert_eq!(number_cell(&c, (9, 8)), dec("2922.22"));
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assert!(!c.contains_key(&(9, 5)), "no salvage total");
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assert_eq!(number_cell(&c, (9, 11)), dec("2500.00"));
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for col in [5, 10, 12] {
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assert!(!c.contains_key(&(9, col)), "no total in {col}");
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}
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// INVARIANT 8: the missing tax basis line.
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assert_eq!(text_cell(&c, (10, 0)), "Tax basis not recorded for 1 asset");
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// Reconciliation.
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assert_eq!(text_cell(&c, (11, 0)), "Reconciliation to the books");
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assert_eq!(text_cell(&c, (12, 0)), "Reconciliation to the books");
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let recon = [
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(12, "Cost per register", 4, "3700.00"),
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(13, "Cost per books", 4, "4000.00"),
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(14, "Difference (unregistered cost)", 4, "300.00"),
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(16, "Accumulated depreciation per schedule", 7, "777.78"),
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(17, "Accumulated depreciation per books", 7, "700.00"),
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(18, "Difference (not yet posted)", 7, "77.78"),
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(13, "Cost per register", 4, "3700.00"),
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(14, "Cost per books", 4, "4000.00"),
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(15, "Difference (unregistered cost)", 4, "300.00"),
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(17, "Accumulated depreciation per schedule", 7, "777.78"),
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(18, "Accumulated depreciation per books", 7, "700.00"),
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(19, "Difference (not yet posted)", 7, "77.78"),
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];
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for (row, label, col, amt) in recon {
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assert_eq!(text_cell(&c, (row, 0)), label);
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assert_eq!(number_cell(&c, (row, col)), dec(amt), "{label}");
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}
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// INVARIANT 9: the notes, numbered as the PDF marks them.
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assert_eq!(text_cell(&c, (21, 0)), "Notes");
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let notes = ledger_import::asset_register::notes();
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for (i, n) in notes.iter().enumerate() {
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let want = if n.mark.is_empty() {
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n.text.clone()
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} else {
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format!("{}. {}", n.mark, n.text)
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};
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assert_eq!(text_cell(&c, (22 + i as u32, 0)), want);
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}
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assert!(
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text_cell(&c, (22, 0)).starts_with("Book value is the fair market value at contribution")
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);
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let footer = c
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.values()
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.any(|v| matches!(v, Cell::Text(t) if t.contains("Journal seq 42")));
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@@ -3156,10 +3233,18 @@ fn asset_register_xlsx_empty() {
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total_cost: Decimal::ZERO,
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total_accumulated: Decimal::ZERO,
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total_book_value: Decimal::ZERO,
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total_tax_basis: Decimal::ZERO,
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missing_tax_basis: 0,
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ledger_cost: cents(99900),
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ledger_accumulated: Decimal::ZERO,
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};
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let c = sheet_cells(&ledger_import::asset_register_xlsx(&r, &meta()).unwrap());
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assert_eq!(number_cell(&c, (7, 11)), Decimal::ZERO);
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assert!(
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!c.values()
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.any(|v| matches!(v, Cell::Text(t) if t.starts_with("Tax basis not recorded"))),
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"nothing missing"
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);
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assert_eq!(text_cell(&c, (6, 0)), "No fixed assets");
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assert_eq!(text_cell(&c, (7, 0)), "Total, assets held");
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assert_eq!(number_cell(&c, (7, 4)), Decimal::ZERO);
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